Research, Standard Setting, and Global Financial Reporting

4.11 - 1251 ratings - Source

Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting: .describes the relation between research and standard-setting issues .explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies. .offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts .offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB. .explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide. .summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.qThese examples illustrate how researchers make research design choices that
enable the research to be relevant to standard-setting ... pervades the topics on
the FASBa#39;s and IASBa#39;s agendas.4 Also, use of fair value in financial reporting is
controversial, which heightens ... the IASB aims to achieve its mission of
developing a single set of high quality accounting standards that are accepted
worldwide.

Title

:

Research, Standard Setting, and Global Financial Reporting

Author

:

Mary E. Barth

Publisher

:

Now Publishers Inc - 2007

ISBN-13

:

You must register with us as either a Registered User before you can Download this Book. You'll be greeted by a simple sign-up page.

Once you have finished the sign-up process, you will be redirected to your download Book page.